Opting into cash accounting
It is an optional VAT regime. You report it on the census, with the registration or with a change. It does not switch on because a client pays late or because you mark an invoice paid.
You report it on the census
The choice is declared to the Tax Agency. Factura Fácil does not file modelo 036 or 037, so it does not report cash accounting for you. Uploading the census PDF fills the profile. It does not change the regime on the Tax Agency site.
- An optional VAT regime.
- Reported on the census.
- The app does not file modelo 036 or 037.
In the app, after you opt in
Once the profile already has cash accounting, the invoice VAT follows another rule. That behaviour, and the 31 December cap of the following year, are in cash accounting on VAT.
Common questions
Does late payment move me onto cash accounting?
No. You have to report it on the census. An invoice paid late does not change the regime.
Does the app file the choice on the census?
No. Modelo 036 or 037 is filed on the Tax Agency site. The app does not report cash accounting.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.